# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十一条 (Article 11) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-11. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条 (Article 11)（物品切手に類するものの範囲） — address `art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-11 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条（物品切手に類するものの範囲） — Scope of Things Similar to Goods Vouchers caption: machine translation, not official art-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-11 **第一項** 法別表第二第四号ハに規定する政令で定めるものは、役務の提供又は物品の貸付けに係る請求権を表彰する証書及び資金決済に関する法律第三条第一項（定義）に規定する前払式支払手段に該当する同項各号に規定する番号、記号その他の符号（電子決済手段に該当するものを除く。）とする。 art-11/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-11/par-1 The things specified by Cabinet Order prescribed in Appended Table 2, item (iv), (c) of the Act are certificates representing claims pertaining to the provision of services or the lending of goods, and the numbers, symbols, and other codes prescribed in the items of Article 3, paragraph (1) (Definitions) of the Payment Services Act that fall under the prepaid payment instruments prescribed in that paragraph (excluding those that fall under electronic payment instruments). machine translation, not official --- ## Cites - art-11/par-1: 法別表第二第四号 → 消費税法 別表第二第四号 (Appended Table 2, item (iv)), appdx-2/item-4 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4 (e-Gov law ID 363AC0000000108) - art-11/par-1: 資金決済に関する法律第三条第一項 → 資金決済に関する法律 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/payment-services-act/art-3/par-1 (e-Gov law ID 421AC0000000059) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第九条第一項第一号（有価証券に類するものの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-1 - 消費税法施行令 附則第二条第一項（電子決済手段の譲渡等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-2/par-1 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-006, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06